04/25/2018 09:50 to 05/07/2018 00:01Important Message!ONLINE SERVICES DOWNTIME: All CDTFA and BOE online services account functions will be unavailable from May 1, 2018, at 3:00 p.m., through May 6, 2018.
For more information on the upcoming online services downtime, please call the CDTFA Customer Service Center at 1-800-400-7115 (TTY:711)

Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012

Cigarette and Tobacco Products Tax Law

CHAPTER 5. COLLECTION OF TAX.

Article 4. Miscellaneous Provisions

Section 30351

30351. Remedies; cumulative. The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this part.

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